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In this paper, we offer a novel contribution to Islamic accounting literature by examining the determinants of Investment Account Holder (IAH) disclosure in Islamic banks' annual reports. Using data from Islamic banks around the world, our regression analysis shows that the level of IAH funds,...
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The study investigates the value relevance of accounting information for Islamic, conventional and hybrid banks. It also investigates the moderation impact of IFRS adoption and AAOIFI mandatory adoption on value relevance of accounting information. Using value relevance models, we run panel data...
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"This book examines the role of sustainable development in fostering a culture of sustainability through learning and education from an environmental, social, economic, philosophical, and cultural perspectives"--
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